Nikon D40 has a
6.0MP APS-C (23.7 x 15.5 mm ) sized CCD sensor . On the other hand, Samsung TL240 has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor .
Samsung TL240's sensor provides 8MP more than Nikon D40's sensor, which gives a significant advantage in real life. You can print your images larger or crop more freely.
On the other hand, please keep in mind that Max sensor resolution is not the only determinant of resolving power. Factors such as the optical elements, low pass filter, pixel size and sensor technology also affects the final resolution of the captured image.
Below you can see the D40 and TL240 sensor size comparison.
Sensor Size and Resolution Comparison image of Nikon D40 and Samsung TL240 Cameras
As seen above, Nikon D40 has a 13.1x Larger sensor area than Samsung TL240. Larger sensors give photographer more control on the depth of field and blurry background compared to smaller sensor when shot in same focal length and aperture.
Sensor size sets the circle of confusion, so it drives how much depth of field each
of these bodies gives you at a given aperture. You can calculate it exactly for the
Nikon D40
or the
Samsung TL240 ,
including hyperfocal distance.
One thing to watch when comparing these two: they have different sensor sizes
(APS-C versus 1/2.3-inch),
so compare them at the same framing rather than the same focal length.
Put the same focal length on the smaller sensor and it will show less depth of
field, not more, because it also crops tighter. The calculator shows the
full frame equivalent focal length for each body so you can match the framing.